Legislation - SB0309

Altering the definition of "precious metal bullion or coins" for purposes of eligibility for an exemption from the sales and use tax for the sale of precious metal bullion or coins and expanding an exemption by repealing requirements that the sale price exceed a certain amount and the sale occur at the Baltimore Convention Center.

Committees

Original:: Budget and Taxation

Details

Cross-filed with: HB0500

Introduced in a prior session as: SB1017 Session: 2025 Regular Session

Bill File Type: Regular

Effective Date(s): July 1, 2026

History

Legislation History
Chamber Senate Calendar Date 1/21/2026 Legislative Date 1/21/2026 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax - Precious Metal Bullion or Coins - Exemption Proceedings
Chamber Senate Calendar Date 1/22/2026 Legislative Date 1/22/2026 Action Hearing 1/28 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action
Senate	1/21/2026	1/21/2026	First Reading Budget and Taxation
			Text - First - Sales and Use Tax - Precious Metal Bullion or Coins - Exemption
Senate	1/22/2026	1/22/2026	Hearing 1/28 at 1:00 p.m.

File Code

Subjects

Statutes